Appeals Glossary

Appeal An appeal from an assessment, reassessment, rejection, decision or determination of the Minister of National Revenue or from a decision or re-determination of the President of the Canada Border Services Agency, as the case may be, pursuant to:
(i) section 67 of the Customs Act,
(ii) section 61 of the Special Import Measures Act, and
(iii) sections 81.19, 81.21, 81.22, 81.23 or 81.33 of the Excise Tax Act.
Appellant A person who files a notice of appeal with the Tribunal, in accordance with the applicable procedural rules.
Brief The appellant’s brief is a written document that clearly lays out the grounds for the appeal and the relevant facts, arguments and supporting evidence.
Counsel Any person, other than a director, servant or employee of a party to proceedings, who acts in the proceedings on behalf of the party.
Counsel of record The counsel of record for a party, having signed and filed with the Tribunal the appropriate forms, pursuant to the Canadian International Trade Tribunal Rules.
Document Any written documentation, film, photograph and audio tape and any information stored by electronic means.
Expert witness A witness with specialized knowledge, skill, education, training and/or experience in a particular field who has been qualified by the Tribunal as an expert in a defined subject matter in the context of a particular appeal case.
Hearing Appeals are heard by a panel of one or three Members of the Tribunal, depending on the complexity and nature of the subject matter of the appeal and/or the applicable legislation. The Tribunal’s hearings are generally conducted in public. Any confidential information is discussed in an in-camera session, where the hearing room is closed except for Tribunal Members, staff and parties.
Hearing by way of written submissions A hearing held by the exchange of documents, commonly known as a “file” hearing.
Intervener A person who
(a) files a notice of intervention in accordance with the Canadian International Trade Tribunal Rules and has been added by the Tribunal as an intervener;
(b) is permitted to intervene under an order of the Tribunal; or
(c) is an interested party that has been granted leave of the Tribunal to intervene in any proceedings in relation to a complaint.
Party The appellant, the respondent or an intervener.
Physical Exhibit Any physical exhibits that a party intends to rely on at the hearing (for example, a sample of the goods in issue) must be filed with the Tribunal not less than 10 days before the hearing.
Proceeding An appeal before the Tribunal.
Respondent The Minister of National Revenue or the President of the Canada Border Services Agency, as the case may be.
Witness Parties may decide to call witnesses to testify about the facts in support of their position (also referred to as a “lay witness”).